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Spano PleaAgreement

Spano PleaAgreement

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Published by Nick Reisman

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Published by: Nick Reisman on Feb 10, 2012
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02/10/2012

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u.s.
DepartmentofJustice
UnitedStatesAttorneySouthernDistrictof
New
York
UnitedStatesDistrictCourthouse300QuarropasStreetWhitePlains,NewYork10601
February8,2012RichardWareLevitt,Esq.Levitt
&
KaizerAttorneysatLaw40FultonStreet,23rdFloorNewYork,NY10038-5077
Re:
UnitedStates
v.
NicholasA.Spano,
12Cr.(
DearMr.Levitt:Thisprosecutionandtheprotectionagainstprosecution,withrespecttotaxoffenses,setforthbelowaresubjecttotheapprovaloftheTaxDivision,DepartmentofJustice.Ontheunderstandingsspecifiedbelow,theOfficeoftheUnitedStatesAttorneyfortheSouthernDistrictofNewYork("thisOffice")willacceptaguiltypleafromNicholasA.Spano("thedefendant")toCountOneoftheabove-referencedInformation("theInformation").CountOnechargesthedefendantwithimpairingandimpedingthedueadministrationoftheinternalrevenuelaws,inviolationofTitle26,UnitedStatesCode,
§
7212(a),andcarriesamaximumtermofimprisonmentof3years,amaximumtermofsupervisedreleaseof1year,amaximumfinepursuanttoTitle18,UnitedStatesCode,Section3571ofthegreatestof$250,000,twicethegrosspecuniarygainderivedfromtheoffense,ortwicethegrosspecuniarylosstopersonsotherthanthedefendantresultingfromtheoffense,anda$100mandatoryspecialassessment.Inadditiontotheforegoing,theCourtmustorderrestitutionasspecifiedbelow.Inadditiontotheforegoing,andpursuantto18U.S.C.
§
3663(a)(3),thedefendantagreestopayrestitutiontotheInternalRevenueService("IRS")intheamountof$42,419,asaresultoftheconductchargedintheInformation.ThedefendantalsoagreestopayrestitutiontoNewYorkStateintheamountof$10,605.TherestitutionamountshallbepaidaccordingtoaplanestablishedbytheCourt.IftheCourtordersthedefendanttopayrestitutiontotheInternalRevenueServiceforthefailuretopaytax,eitherdirectlyaspartofthesentenceorasaconditionof
06.06.2011
 
RichardWareLevitt,Esq.February8,2012supervised.release,theInternalRevenueServicewillusetherestitutionorderasthebasisforacivilassessment.See26U.S.C.
§
6201(a)(4).Thedefendantdoesnothavetherighttochallengetheamountofthisassessment.See26U.S.C.
§
6201(a)(4)(C).Neithertheexistenceofarestitutionpaymentschedulenorthedefendant'stimelypaymentofrestitutionaccordingtothatschedulewillprecludetheInternalRevenueServicefromadministrativecollectionoftherestitution-basedassessment,includinglevyanddistraintunder26U.S.C.
§
6331.Itisunderstoodthat,priortothedateofsentencing,thedefendantshallfile(a)accurateamendedu.S.IndividualIncomeTaxReturns,Forms1040,forhimselfforthecalendaryears2004through2008,andaccurateamendedu.S.CorporateIncomeTaxReturns,Forms1120S,forthetaxyears2004through2008.Inaddition,thedefendantstipulatestotheapplicabilityofcivilfraudpenalties.Inconsiderationofhispleatotheaboveoffense,thedefendantwillnotbefurtherprosecutedcriminallybythisOfficeand,withrespecttotaxoffenses,theTaxDivision,DepartmentofJustice,foranycrimesrelatingtohisschemetoimpairandimpedetheIRSinconnectionwithhis2004through2008federalincometaxreturns,aschargedinCountOne,itbeingunderstoodthatthis'agreementdoesnotbartheuseofsuchconductasapredicateactorasthebasisforasentencingenhancementinasubsequentprosecutionincluding,butnotlimitedto,aprosecutionpursuantto18U.S.C.
§§
1961et
seq.
Inaddition,atthetimeofsentencing,theGovernmentwillmovetodismissanyopenCount(s)againstthedefendant.ThisAgreementdoesnotprovideanyprotectionagainstprosecutionexceptassetforthabove.Thedefendantagreesthatwithrespecttoanyandalldismissedchargesheisnota"prevailingparty"withinthemeaningofthe"HydeAmendment,"Section617,P.L.105-119(Nov.26,1997),andwillnotfileanyclaimunderthatlaw.InconsiderationoftheforegoingandpursuanttoUnitedStatesSentencingGuidelines("U.S.S.G."or"Guidelines")Section6Bl.4,thepartiesherebystipulatetothefollowing:
A.OffenseLevel
1.TheNovemberI,2011GuidelinesManualappliestothiscase.
06.06.2011
2
 
2.U.S.S.G.Section2Tl.lappliestotheoffensechargedinCountOneoftheInformation.Becausethetotaltaxlossincludingrelevantconductisgreaterthan$30,000butnotmorethan$80,000,thebaseoffenselevelunderU.S.S.G.Sections2Tl.land2T4.1(E)is14.RichardWareLevitt,Esq.February8,20123.Becausethedefendantfailedtocorrectlyidentifythesourceofincomeexceeding$10,000inasingleyearfromcriminalactivity,
l
levelsareaddedpursuanttoU.S.S.G.Section2Tl.l(b)(1).4.Assumingthedefendantclearlydemonstratesacceptanceofresponsibility,tothesatisfactionoftheGovernment,throughhisallocutionandsubsequentconductpriortotheimpositionofsentence,atwo-levelreductionwillbewarranted,pursuanttoU.S.S.G.
§
3El.l(a).Furthermore,assumingthedefendanthasacceptedresponsibilityasdescribedintheprevioussentence,anadditionalone-levelreductioniswarranted,pursuanttoU.S.S.G.
§
3El.l(b)
i
becausethedefendantgavetimelynoticeofhisintentiontoenterapleaofguilty,therebypermittingtheGovernmenttoavoidpreparingfortrialandpermittingtheCourttoallocateitsresourcesefficiently.Inaccordancewiththeabove,theapplicableGuidelinesoffenselevelis13.B.CriminalHistoryCategoryBasedontheinformationnowavailabletothisOffice(includingrepresentationsbythedefense),thedefendanthasnocriminalhistorypoints.Inaccordancewiththeabove,thedefendant'sCriminalHistoryCategoryis~.C.SentencingRangeBasedonthecalculationssetforthabove,thedefendant'sstipulatedGuidelinesrangeis12to18months'imprisonment(the"StipulatedGuidelinesRange").Inaddition,afterdetermining
06.06.2011
3

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